Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I will ask the Minister a number of questions. He is saying that if our proposal were adopted and patent rights were taxed at the capital gains tax level - at the same rate as the disposal of patents - it might or might not increase revenue, and therefore he is not going to do it. Can the Minister elaborate on why this might increase revenue and why it might not?